Taxation category: 1508 books
by Suzanne Flynn, Mario Pessoa
Language: Spanish
Release Date: September 15, 2014
Language: Spanish
Release Date: September 15, 2014
The accumulation of government expenditure arrears is one of the most common problems in public financial management. This technical note defines expenditure arrears and the different types of arrears that arise. The economic impact of chronic expenditure arrears accumulation is highlighted. The note...
by Abdul Khan, Stephen Mayes
Language: Spanish
Release Date: May 11, 2012
Language: Spanish
Release Date: May 11, 2012
This technical note and manual addresses the following main questions: 1. What is accrual accounting? 2. What are the reasons for moving from cash to accrual accounting? 3. What are the differences between accrual accounting and accrual budgeting? 4. What are the main steps to be taken in moving from...
Fiscal Monitor, April 2018
Capitalizing on Good Times
Language: English
Release Date: April 18, 2018
The April 2018 edition of Fiscal Monitor is focused on two broad themes: the burden of high global debt and the opportunities and challenges of digital government. Chapter 1 explores how strong and broad-based growth provides an opportunity to rebuild fiscal buffers now, improve government balances,...
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: The Seychelles 2011
Phase 1: Legal and Regulatory Framework
Language: English
Release Date: February 9, 2011
The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing.
The...
The Flat Tax
Why It Won't Work for America
Language: English
Release Date: August 1, 2013
On the surface, the concept of a flat tax sounds good—it would simplify tax preparation and lower most people's taxes. However, according to Scott E. Hicko, a flat tax would increase taxes for the average worker and destroy the American dream. Under such tax legislation, the super wealthy would...
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Barbados 2011
Phase 1: Legal and Regulatory Framework
Language: English
Release Date: February 9, 2011
The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing.
The...
by Collective
Language: English
Release Date: August 17, 2010
Language: English
Release Date: August 17, 2010
This publication is the eighth edition of the condensed version of the OECD Model Tax Convention on Income and on Capital. This shorter version contains the full text of the Model Tax Convention on Income and on Capital as it read on 22 July 2010, but without the historical notes, the detailed list...
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Monaco 2010
Phase 1
Language: English
Release Date: November 17, 2010
The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing.
The...
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Aruba 2011
Phase 1: Legal and Regulatory Framework
Language: English
Release Date: April 27, 2011
The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing.
The...
Tax Co-operation 2010
Towards a Level Playing Field
Language: English
Release Date: October 18, 2010
The Global Forum on Transparency and Exchange of Information for Tax Purposes's annual assessment of the legal and regulatory systems for the exchange of information in tax matters. This year’s edition covers more than 90 jurisdictions, including all OECD and G20 countries as well as all of the...
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: India 2010
Phase 1
Language: English
Release Date: November 18, 2010
The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing.
The...
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Mauritius 2011
Combined: Phase 1 + Phase 2
Language: English
Release Date: February 9, 2011
The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing.
The...
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Ghana 2011
Phase 1: Legal and Regulatory Framework
Language: English
Release Date: April 27, 2011
The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing.
The...
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: San Marino 2011
Phase 1: Legal and Regulatory Framework
Language: English
Release Date: February 9, 2011
The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing.
The...